Ministry of Finance Recommendations of the 57th Meeting of the GST Council GST Council recommends removal of arrest provisions under GST GST Council recommends raising prosecution threshold from ₹1 crore to ₹5 crore GST Council recommends reduction in general penalty from ₹25,000 to ₹10,000 GST Council recommends wider eligibility for input tax credit and refunds
Recommendations of the 57th Meeting of the GST Council Read Post »
Advisory on “Multistate Registration” Facility for GST Registration Oct 1st, 2026 1. It is informed that an option for “Multistate Registration” has been introduced. The functionality enables taxpayers to apply for registration in multiple States/UTs simultaneously. Taxpayers seeking GST registration in more than one State/UT under the same PAN can use this functionality. Currently, the
Advisory on “Multistate Registration” Facility for GST Registration Read Post »
Join TaxcodeIN’s Special Edition webinar decoding the 57th GST Council Meeting with CA Keshav Gupta. Understand key recommendations, major changes and their practical GST impact.
GST Case Laws Webinar Saturday, 26 September 2026 | 03:00 PM Join us for an insightful webinar on GSTAT Case Laws with CA Keshav Gupta. TaxcodeIN is pleased to present a focused discussion on GSTAT Case Laws – Key Rulings & Practical Discussion. This session will cover important recent decisions, key issues arising in GST
Recent GST Case Laws Webinar | Saturday, 26 September 2026 | 03:00 PM Read Post »
GSTAT Case Laws Webinar Saturday, 12 September 2026 | 03:00 PM Join us for an insightful webinar on GSTAT Case Laws with CA Keshav Gupta. TaxcodeIN is pleased to present a focused discussion on GSTAT Case Laws – Key Rulings & Practical Discussion. This session will cover important recent decisions, key issues arising in GST
GSTAT Case Laws Webinar | Saturday, 12 September 2026 | 03:00 PM Read Post »
Complete GSTAT Appeal Manual covering Form GST APL-05, limitation, 10% pre-deposit, court fees, documents, online filing, scrutiny, defect re-filing, hearings, orders, rectification and further appeals under GST law.
The Gujarat High Court has treated a holding-company guarantee for its subsidiary as a related-party supply under Section 7(1)(c) read with Entry 2 of Schedule I of the Central Goods and Services Tax Act, 2017 (CGST Act). The Bombay High Court, on materially particular facts involving express contractual exclusion of consideration and in-house guarantees, held that no taxable supply arose. The terms of the guarantee, the parties’ relationship, the commercial setting and the relevant period therefore remain central.
An in-depth analysis of pre-deposit requirements for GSTAT appeals under Section 112, covering statutory quantum, Electronic Credit Ledger disputes, adjustment of prior payments, deemed stay of recovery, remedies during the Tribunal’s non-operational phase, penalty-only cases, temporal applicability of amendments, and emerging GSTAT rulings.
Pre-deposit for filing GSTAT Appeals under Section 112 of CGST Act, 2017 Read Post »
F. No.GST/INV/Audit Report No.7 of 2024/33/2024-25वित्त मंत्रालय राजस्व विभागकेन्द्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड GST-Investigation Wing 10वाँ माला, टावर-2, जीवन भारती बिल्डिंग कनाट सर्कस, नई दिल्ली-110001.03-08-2026 Instruction No. 01/2026-GST Subject: Instruction regarding Coordination with State Mining Authorities for sharing information relating to illegal mining and transportation of minerals – reg. The undersigned is directed
Explore the key GST case-law developments reported in June 2026, including rulings on online gaming, natural justice, refunds, appellate remedies, healthcare exemption, intermediary services, anti-profiteering and enforcement, with concise editorial analysis and practical takeaways for tax professionals
GST June Month Case Laws Review | GST Law Reports Read Post »
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (GST APPELLATE TRIBUNAL) PRINCIPAL BENCH, NEW DELHI F.No. ADM-ADMI/40/2026-AR-PRGSTAT/601 Date: 10th July 2026 Order No. 156/2026 Reference: Letter dated 09.07.2026 vide F. No. A-50/7/2025-GSTAT-DOR-Part(1) issued by Department of Revenue. The online E-filing portal for filing appeal before the GST Appellate Tribunal (GSTAT) under Section 112 of
GSTAT Advisory for Token Generation for Filing Appeals – Important Guidance Read Post »
ORDER 1. The appeal came up for consideration on the question of admission. 2. The Registry has issued a notice to the appellant for rectification of certain defects, pointing out that they have not made statutory pre-deposit and have not paid the required Court fees. 3. We heard the learned Counsel for the appellant. 4.
Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 Jul 1st, 2026 It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO as subsequent returns are filed post amendment window. As this enhanced functionality is being deployed from 1st July 2026,
Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 Read Post »
An in-depth analysis of pre-deposit requirements for GST appeals under Section 107, covering computation of the mandatory 10%, payment through electronic credit or cash ledgers, adjustment of earlier deposits, deemed stay of recovery, penalty-only disputes, procedural safeguards, and refund after a successful appeal.
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 7th May, 2026 No. 02/2026 – Central Tax S.O. 2286(E).— In exercise of the powers conferred by sub-section (1A) of section 101A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on
CGST Notification No. 02/2026 –Central Tax dated 07.05.2026 Read Post »
